Hempstead v. Thomas

Citations

• 129 F. 907
• 64 C.C.A. 339
• 1904 U.S. App. LEXIS 4106

Syllabus

<p>1. Customs Duties — Classification—Boeate of Manganese — Boeate Mateeial — Chemical Compound — Xoscitub a Sociis.</p> <p>The enumeration iñ paragraph 11, Tariff Act July 24, 1897, c. 11, 30 Stat. 152 [U. S. Comp. St. 1901, p. 1627], of “other borate material,” refers only to borate materials found in nature in a raw condition, such as the “borates of lime or soda” included in the same provision, and does not embrace borate of manganese, or bormangan, which is a manufactured article made from manganese and borates of lime or soda, and which is held to be dutiable as a chemical compound or salt under paragraph 3 of said act, 30 Stat. 151 [U. S. Comp. St. 1901, p. 1627].</p>